قياس التحفظ المحاسبي و بيان أثره في جودة الأرباح المحاسبية : دراسة تطبيقية على سوق دمشق للأوراق المالية

الملخص EN

This research aimed to measure level of Accounting Conservatism in the Damascus Securities Exchange companies (DSE), then verifying quality of earnings, and then examine the effect of Accounting Conservatism in Accounting Earnings quality.

This research has been applied on a sample of 11 companies listed on (DSE) during the period (2009- 2013), in order to achieve the research objectives the ratio of Book Value to market value of equity was used to measure Accounting Conservatism, and regression current earnings on past earnings was used to verify quality persistence .

Finally, regression analysis method was used to test the effect of Accounting Conservatism on Accounting Earnings quality.

The result of the research showed that There is a differences in the level of Accounting Conservatism between companies listed on the Damascus Securities Exchange and differences between years that have been studied, and the research concluded results indicating a high level of earning quality except the earnings of (2010 -2011), where earnings in this years have a poor ability of persistence.

finally The result of the research showed that There is No effect of Accounting Conservatism on Accounting Earnings quality.